First, look up all ABC_* values in the workbook, then record addresses in a dictionary. After extracting the ABC_ strings from the column using a regular expression, replace the extracted strings with addresses using the dictionary.
Sub FindStringInOtherWorkbook()
    Const FOLDER = "" ' "C:\path\to\"
    Dim wb As Workbook, ws As Worksheet
    Dim dict As Object
    Dim rng As Range, c As Range, fnd As Range, first As Range
    Dim f As String, n As Long
   
    ' dictionary
    Set dict = CreateObject("Scripting.Dictionary")
    
    'Open the second workbook and extract ABC_ addresses
    Set wb = Workbooks.Open(FOLDER & "Wrkbook.xlsx")
    For Each ws In wb.Sheets
        With ws.UsedRange
           Set fnd = .Find("ABC_*", LookIn:=xlValues, lookAT:=xlWhole)
           If Not fnd Is Nothing Then
           
                Do
                   Set first = fnd
                   'Debug.Print fnd.Value, fnd.Address(0, 0, xlA1, True)
                   dict.Add fnd.Value, fnd.Address(0, 0, xlA1, True)
                   Set fnd = .FindNext(fnd)
               Loop Until fnd.Address = first.Address
                   
           End If
        End With
    Next
    
    ' regular expression
    Dim regEx As Object, m As Object
    Set regEx = CreateObject("VBScript.RegExp")
    With regEx
        .Global = True
        .MultiLine = False
        .IgnoreCase = True
        .Pattern = "(ABC_.*?\d{7})"
    End With
        
    'Set the range to search in the active sheet
    Set rng = ActiveSheet.UsedRange.Columns("A")
    For Each c In rng.Cells
        f = c.Formula
        If regEx.test(f) Then
           For Each m In regEx.Execute(f)
               s = m.submatches(0)
               If dict.exists(s) Then
                   f = Replace(f, s, dict(s))
                   n = n + 1
               End If
           Next
           c.Formula = f
        End If
    Next
    MsgBox n & " replacements made", vbInformation
    
    'Close the second workbook
    wb.Close
End Sub